Which category of tax preparers may represent their clients in only the most limited situations in front of the IRS?

Question

Quizplus · Accepted Answer

Registered Tax Return Preparers may only represent their clients in front of the IRS in the most limited situations, such as answering questions about how the return was prepared or providing information from the return. Enrolled Agents, Attorneys, and CPAs have broader representation rights.

Which Category of Tax Preparers May Represent Their Clients in Only